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  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: Periodic Cost of Employee Benefits

    whether implicit, explicit or combined. This is a direct application of Principle 1. Financial accounting ... decrease in direct pay. If a firm chose to commit more (or less) to benefits without adjusting direct pay, ...

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    • Authors: Jeremy Gold
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: A Re-Evaluation of ASOP 27, Post-Enron - Is It an Adequate Standard of Professionalism?

    come at all. The profession needs to address the direct ethical criticisms at the same time that it debates ... paper draws heavily on published material: the primary technique employed is to tell a story and develop ...

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    • Authors: Frank Todisco
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting
  • Did Pension Plan Accounting Contribute to a Stock Market Bubble?

    return on plan assets. As shown in table 1, the primary cost components of the NPPC are service 7 ... earnings per share in the year just ended, our primary proxy for expected pension earnings. The estimated ...

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    • Authors: Julia Lynn Coronado, Steven A Sharpe
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge>External forces and business performance
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting